https://www.taxtmi.com/caselaws?id=112856 The Tribunal dismissed the appeal by M/s. Danish Export Import challenging duty liability calculation. The appellant argued that the exchange rate certified by Bank of India should have been used, as they exceeded the export value limit in the advance license. However, the Tribunal held that the appellant failed to raise this issue before the Commissioner and did not show deviation from Customs Act provisions. Emphasizing the need to present all relevant arguments initially, the Tribunal upheld the duty calculation based on the exchange rate determined by the Department in accordance with statutory provisions. en-us Fri, 02 Jan 2004 00:00:00 +0530 Wed, 02 May 2012 11:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112856 The Tribunal dismissed the appeal by M/s. Danish Export Import challenging duty liability calculation. The appellant argued that the exchange rate certified by Bank of India should have been used, as they exceeded the export value limit in the advance license. However, the Tribunal held that the appellant failed to raise this issue before the Commissioner and did not show deviation from Customs Act provisions. Emphasizing the need to present all relevant arguments initially, the Tribunal upheld the duty calculation based on the exchange rate determined by the Department in accordance with statutory provisions. Case-Laws Customs Fri, 02 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112856